BUENDIA TOURS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BUENDIA TOURS
Largest movements
- Financial fixed assets -€133,000
down €133,000 (-97.1%), from €136,947 to €3,947
- Receivables within one year +€44,156
up €44,156 (+13.7%), from €322,778 to €366,934
of which Other amounts receivable: +€28,805
- Cash +€26,148
up €26,148 (+537%), from €4,870 to €31,018
mainly Investment in fixed assets (net) (+€132,348) and Trade debts (+€125,900)
- Reserves -€207,077
down €207,077 (-96.7%), from €214,151 to €7,074
- Trade debts +€125,900
up €125,900 (+63.8%), from €197,319 to €323,219
- Contributions -€33,000
down €33,000 (-92.2%), from €35,800 to €2,800
- Tax, wage and social debts +€29,957
up €29,957 (+125%), from €23,982 to €53,939
of which Remuneration and social security: +€28,964
- Other debts +€19,200
new in 2025: €19,200
- Gross operating margin +€171,058
up €171,058 (+580%), from €29,507 to €200,565
- Staff costs +€75,691
up €75,691 (+30.4%), from €249,278 to €324,969
- Financial income +€5,012
up €5,012 (+57.1%), from €8,771 to €13,783
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,252 | €406,232 | -€65,020 | -13.8% |
| Fixed assets | 21/28 | €138,325 | €5,431 | -€132,894 | -96.1% |
| Tangible fixed assets | 22/27 | €1,378 | €1,484 | +€106 | +7.7% |
| Plant, machinery and equipment | 23 | - | €937 | +€937 | |
| Furniture and vehicles | 24 | €1,378 | €547 | -€831 | -60.3% |
| Financial fixed assets | 28 | €136,947 | €3,947 | -€133,000 | -97.1% |
| Current assets | 29/58 | €332,927 | €400,801 | +€67,874 | +20.4% |
| Amounts receivable within one year | 40/41 | €322,778 | €366,934 | +€44,156 | +13.7% |
| Trade receivables | 40 | €303,742 | €319,093 | +€15,351 | +5.1% |
| Other amounts receivable | 41 | €19,036 | €47,841 | +€28,805 | +151% |
| Cash at bank and in hand | 54/58 | €4,870 | €31,018 | +€26,148 | +537% |
| Deferred charges and accrued income | 490/1 | €5,279 | €2,849 | -€2,430 | -46.0% |
| Total equity and liabilities | 10/49 | €471,252 | €406,232 | -€65,020 | -13.8% |
| Equity | 10/15 | €249,951 | €9,874 | -€240,077 | -96.0% |
| Contributions | 10/11 | €35,800 | €2,800 | -€33,000 | -92.2% |
| Reserves | 13 | €214,151 | €7,074 | -€207,077 | -96.7% |
| Distributable reserves | 133 | €214,151 | €7,074 | -€207,077 | -96.7% |
| Amounts payable | 17/49 | €221,301 | €396,358 | +€175,057 | +79.1% |
| Amounts payable within one year | 42/48 | €221,301 | €396,358 | +€175,057 | +79.1% |
| Trade debts | 44 | €197,319 | €323,219 | +€125,900 | +63.8% |
| Suppliers | 440/4 | €197,319 | €323,219 | +€125,900 | +63.8% |
| Taxes, remuneration and social security | 45 | €23,982 | €53,939 | +€29,957 | +125% |
| Taxes | 450/3 | - | €993 | +€993 | |
| Remuneration and social security | 454/9 | €23,982 | €52,946 | +€28,964 | +121% |
| Other amounts payable | 47/48 | - | €19,200 | +€19,200 | |
| Remuneration, social security and pensions | 62 | €249,278 | €324,969 | +€75,691 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €546 | +€321 | +143% |
| Other operating charges | 640/8 | €174 | €400 | +€226 | +130% |
| Gross operating margin | 9900 | €29,507 | €200,565 | +€171,058 | +580% |
| Operating profit (loss) | 9901 | -€220,170 | -€125,350 | +€94,820 | +43.1% |
| Financial income | 75/76B | €8,771 | €13,783 | +€5,012 | +57.1% |
| Recurring financial income | 75 | €8,771 | €13,783 | +€5,012 | +57.1% |
| Financial charges | 65/66B | €640 | €510 | -€130 | -20.3% |
| Recurring financial charges | 65 | €640 | €510 | -€130 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€212,039 | -€112,077 | +€99,962 | +47.1% |
| Profit (loss) for the period | 9904 | -€212,039 | -€112,077 | +€99,962 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€212,039 | -€112,077 | +€99,962 | +47.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.